中国企业社会责任信息披露研究现状及未来展望  

A Review of Corporate Social Disclosure Research in China

作　　者：杜彦宾[1] 

机构地区：[1]成都理工大学工程技术学院

出　　处：《财会通讯（中）》2018年第7期60-64,共5页Communication of Finance and Accounting

摘　　要：本文通过对1999~2016年间发表在27份国内期刊上的297篇社会责任信息披露方面的研究文献的梳理和总结,发现社会责任信息披露研究主题日益广泛,但仍以现状描述为主;研究方法日益多样化,但调查研究、实验研究和案例研究的比重还较低;研究的理论来源日渐丰富,但仍以经济学理论为主,社会学、心理学和伦理学应用较少。因此,我国社会责任信息披露研究虽然取得了一定进展,但与国外相比仍然存在差距和进一步改善的空间。Through the review and summary of the research literature on 297 social responsibility information published in 27 domestic periodicals in 1999-2016 years,this paper finds that the research topic of social responsibility information disclosure is increasingly extensive,but it is still based on the current situation description,and the research methods are increasingly diversified,but the research,experimental and case studies are more and more diverse.The proportion is still relatively low,the theoretical sources of research are increasingly abundant,but economic theories are still the main ones,while sociology,psychology and ethics are less applied.Therefore,although our country's social responsibility information disclosure research has made some progress,it still has gaps and further improvement compared with foreign countries.

关 键 词：社会责任信息披露 研究主题 研究方法 

分 类 号：F270[经济管理—企业管理]